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Nongrantor Lead Trust

Nongrantor Lead Trust Diagram

How It Works

  1. Create trust agreement stating terms of the trust (usually for a term of years) and transfer cash or other property to trustee
  2. Trustee invests and manages trust assets and makes annual payments to IU Health Foundation
  3. Remainder transferred to your heirs


  • Annual gift to IU Health Foundation
  • Future gift to heirs at fraction of property's value for transfer-tax purposes
  • Professional management of assets during term of trust
  • No charitable income-tax deduction, but donor not taxed on annual income of the trust

More Information

Contact Us

Heather Perdue, M.A., FAHP
Vice President, Campaigns and Philanthropy, IU Health Foundation


1633 N. Capitol Avenue, Suite 1200
Indianapolis, IN 46202